SEC Comment Letter for Stride, Inc. (LRN) (CIK 0001157408) (LRN) — Mar 12, 2015
Stride, Inc. (LRN) (CIK 0001157408)
Date: March 12, 2015 · CIK: 0001157408 · Accession: 0000000000-15-014741
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March 12, 2015 Mr. James Rhyu Chief Financial Officer K12, Inc. 2300 Corporate Park Drive Herndon, VA 20171 Re: K12, Inc. Form 10 -K for the Fiscal Year Ended June 30, 2014 Filed August 15, 2014 File No. 001 -33883 Dear Mr. Rhyu : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action wi th respect to the company or its filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Robert S. Littlepage, for Larry Spirgel Assistant Director